Guidance on the general anti-abuse rule (GAAR) and Advisory Panel opinions and factsheets are available on the website. The guidance can be used to help taxpayers recognise abusive tax arrangements and the process for counteracting them.

The GAAR Advisory Panel is an independent panel that approves HMRC’s guidance and provides opinions on cases where HMRC consider that the GAAR may apply. The opinions published on the website provide an insight into the application of the GAAR and supplement the published guidance.

Where a taxpayer uses arrangements to which HMRC think the GAAR may apply, they will send the taxpayer a factsheet. The factsheets are also available on the website.